VAT registration in the UK and all 27 EU countries

Choose a country

Rates and rules differ by country. Each page covers the standard and reduced VAT rates, the tax authority, fiscal representative rules and filing frequency.

• United Kingdom

  Standard rate 20%, reduced rate 5%. Filed with HM Revenue and Customs (HMRC).

  See United Kingdom VAT page

• Austria

  Standard rate 20%, reduced rate 10%. Filed with Austrian Tax Office (Finanzamt Österreich).

  See Austria VAT page

• Belgium

  Standard rate 21%, reduced rate 6%. Filed with Federal Public Service Finance (SPF Finances).

  See Belgium VAT page

• Bulgaria

  Standard rate 20%, reduced rate 9%. Filed with National Revenue Agency (NRA).

  See Bulgaria VAT page

• Croatia

  Standard rate 25%, reduced rate 5%. Filed with Croatian Tax Administration (Porezna uprava).

  See Croatia VAT page

• Cyprus

  Standard rate 19%, reduced rate 5%. Filed with Cyprus Tax Department.

  See Cyprus VAT page

• Czechia

  Standard rate 21%, reduced rate 12%. Filed with Czech Financial Administration.

  See Czechia VAT page

• Denmark

  Standard rate 25%, reduced rate No reduced rate. Filed with Danish Tax Agency (Skattestyrelsen).

  See Denmark VAT page

• Estonia

  Standard rate 24%, reduced rate 9%. Filed with Estonian Tax and Customs Board.

  See Estonia VAT page

• Finland

  Standard rate 25.5%, reduced rate 10%. Filed with Finnish Tax Administration (Vero).

  See Finland VAT page

• France

  Standard rate 20%, reduced rate 5.5%. Filed with Direction Générale des Finances Publiques (DGFiP).

  See France VAT page

• Germany

  Standard rate 19%, reduced rate 7%. Filed with German Tax Office (Finanzamt).

  See Germany VAT page

• Greece

  Standard rate 24%, reduced rate 6%. Filed with Independent Authority for Public Revenue (AADE).

  See Greece VAT page

• Hungary

  Standard rate 27%, reduced rate 5%. Filed with National Tax and Customs Administration (NAV).

  See Hungary VAT page

• Ireland

  Standard rate 23%, reduced rate 9%. Filed with Irish Revenue.

  See Ireland VAT page

• Italy

  Standard rate 22%, reduced rate 5%. Filed with Italian Revenue Agency (Agenzia delle Entrate).

  See Italy VAT page

• Latvia

  Standard rate 21%, reduced rate 12%. Filed with State Revenue Service (VID).

  See Latvia VAT page

• Lithuania

  Standard rate 21%, reduced rate 9%. Filed with State Tax Inspectorate (VMI).

  See Lithuania VAT page

• Luxembourg

  Standard rate 17%, reduced rate 8%. Filed with Administration de l’Enregistrement, des Domaines et de la TVA.

  See Luxembourg VAT page

• Malta

  Standard rate 18%, reduced rate 5%. Filed with Malta Tax and Customs Administration.

  See Malta VAT page

• Netherlands

  Standard rate 21%, reduced rate 9%. Filed with Dutch Tax and Customs Administration (Belastingdienst).

  See Netherlands VAT page

• Poland

  Standard rate 23%, reduced rate 8%. Filed with National Revenue Administration (KAS).

  See Poland VAT page

• Portugal

  Standard rate 23%, reduced rate 6%. Filed with Tax and Customs Authority (Autoridade Tributária).

  See Portugal VAT page

• Romania

  Standard rate 21%, reduced rate 9%. Filed with National Agency for Fiscal Administration (ANAF).

  See Romania VAT page

• Slovakia

  Standard rate 23%, reduced rate 5%. Filed with Financial Administration of the Slovak Republic.

  See Slovakia VAT page

• Slovenia

  Standard rate 22%, reduced rate 9.5%. Filed with Financial Administration (FURS).

  See Slovenia VAT page

• Spain

  Standard rate 21%, reduced rate 10%. Filed with Spanish Tax Agency (Agencia Tributaria).

  See Spain VAT page

• Sweden

  Standard rate 25%, reduced rate 6%. Filed with Swedish Tax Agency (Skatteverket).

  See Sweden VAT page